Pending the application u\/s 264 of the Act, the Petitioner preferred to settle the litigation under DTVSV Act, 2020. On filing the declaration u\/s 4(1) of DTVSV Act, 2020, the Petitioner was asked to justify his claim that there is a \u2018disputed tax\u2019 when there is no \u2018disputed income\u2019 as per the relief sought in the applications filed u\/s 264 of the Act. The Petitioner responded to the same and submitted that as per section 2 (1)(a)(v), an assessee whose application is pending on the specified date is an \u2018appellant\u2019 for the purpose of DTVSV Act, 2020. The disputed tax in such cases is defined in section 2(1)(j)(F) as the amount of tax payable by the appellant, if such application for revision was not accepted. In the Petitioner\u2019s case there are \u2018tax arrears\u2019 as per the definition in section 2(1)(o) of the DTVSV Act, 2020. Thus, the Petitioner determined the amount payable u\/s 3(a) of DTVSV Act, 2020. The Designated Authority did not appreciate the said explanation of the Petitioner and rejected the declaration without assigning any reason for the same . On writ the Court held that\u00a0 The Designated Authority cannot reject the declaration filed under section 4(1) of the DTVSV Act, when the declarant\u2019s case does not fall under section 4(6) and in any of the disqualifications mentioned in section 9 of the said Act . High Court directed the Designated Authority to act upon the declaration of the Petitioner in Form 1 as per law within a period of two weeks.\u00a0\u00a0 \u00a0(WP No: 611 dt \u00a0\u00a009.04.2021) (AY. 1987-88 to 1998-99 )<\/p>\n","protected":false},"excerpt":{"rendered":"
The Direct Tax Vivad Se Vishwas Act, 2020. <\/p>\n
S.4: Filing of declaration and particulars to be furnished -Settlement of Disputes \u2014 The Designated Authority cannot reject the declaration filed under section 4(1) of the DTVSV Act, when the declarant\u2019s case does not fall under section 4(6) and in any of the disqualifications mentioned in section 9 of the said Act. [S. 4(1), 4(6) ,9, ITAct , S. 264 , Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-16982","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4pU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16982"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16982\/revisions"}],"predecessor-version":[{"id":23981,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16982\/revisions\/23981"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}